!£■ 


UNITED   STATES  DEPARTMENT  OF  AGRICULTURE 
Bureau  of  Agricultural  Eco.ioilIcs 


A  STUDY  OF  THE  RETAIL  MEAT  TPADE  IN 

FIVE  WISCONSIN  CITIES 

W21 


Preliminary  Report 


-0-- 


Washington,    E     C 
Jur         .     23. 


Prepared 
L.   A.   Adams 
Assistant  Marketing  Specialist 
Co st  c f  Marke t  .on 

A.    V.    Swarthcut 
In  Charge . 


A  STUDY  OF  THE  RETAIL  MEAT  TRADE   IN  FIVE  WISCONSIN  CITIES,    192 

The  lata  presented  in  this  publication  were  collected  durii. 

i  cover   information  concerning  the   retail  meat   trade 
year  I ive  Wisconsin  cities,    Mi lwauKee ,    Racine,  Madison,    Green 

Ea>  .  Claire.     In  each  of  these  cities  li  re    secured  of   ill  the 

res  dealing  in  meats.      These    stores  were  then  vibited  and   schedules  con- 
ning general   information  were    secured  from  all   those  that  hanuled  fresh 
meat,  whether  or  not  they  also  handled  other  merchandise.      In  all,    b}j 

ore   covered   in   this  way,   and  from  this  group  the  general   informa- 
erning  the  retail  meat   trade    in  tnese  cities  has  been  prepared. 

STATE  OF  WISCONSIN 


Location  of  Cities  studied 


Dur  is  canvass  of  the    stores,    information  was  also   secured  con- 

cerning the  accounting  records  and  financial  data  available.      These   stores 
were   later  visited  by  accountant s,   and  operating  data  were  very  carefully 
analy-  -,-cords  of  6**  store*  were  availade   for   this  analysis. 

This  lack  of  accounting  records  has  been  felt   oy  the  leaders  in  the 

in  response   to   their  expressed  desire,    the   Bureau  of  Agricultural 

cooperatin,-                   e    Bure i             Easiness  Re  sear  -  re stern 

is  prepared  a   standardized    system  of  accounts.  Tnis   .              has 

to  require                 v^m  of   labor  and  yet   is   .  enough   to 
furnish  data  for  a  proper  analysis  of  tne    business.      t\ 
a  basis  for  comparison  Between   stores  of  differ' 


-    2   - 


the    future  the  Bureau  will  prepare    standards  of  operating  expanse   oased  on 
the   information  obtained  from  these   standardized   systems. 

Lack  of  uniformity   in  the  accountir.  rmation  available  makes  it 

necessary  that   some  measures  be  adopted  to  place  the   information  on  a  cc 
parable  basis.      In   this  study,    it  was  foun-  -sary  that  charges  oe  maoe, 

«.  large  number  of  instances,    for  rent,    interest,   depreciation,   and  a 
•alary  allowance   for   the  proprietor,   a~  -cnsidering  these  data  it   shou 

be  remembered  that  they  have  been  adjusted  as  indicated.     Every  effort  has 
been  used  to   insure  accuracy  in  these  adjustments, but  the   total  costs  and 
net   incomes  must  of  necessity  be   somewhat  affected  by  the  data  ar. 
mates  which  formed   the  basis  for   the  adjustments. 

It  was  hoped  that  data  concerning  the*  quantity  of  meat  sold  could  oe 
obtained,  so  that  costs  could  be  computed  on  a  more  satisfactory  basis,  out 
the  number  of  stores  in  position  to   furnish   -  ^formation  was  11 

that   this  phase  of  the    subject  could  not   be  developed.      The   trade,   as  a 
whole,    has  little   knowledge  of  the  use  and  importance  of  such  data,   and  con- 
sequently gives  little  effort   to  keeping  sucn  records. 

It   is  recognized  that  the  data  at  hand  are  not   sufficient   tc  make 
possible  the  accurate   statement  of  conclusions.      On  t  .er  hand,    they  are 

sufficient   to  point  out   some  rather   interesting  and  helpful   facts   . 
operation  of  retail  meat   stores.     Many   subjects,    the  discussion  of 
would  be  particularly  helpful,   must  of  necessity   oe  disregarded  as  no  au 
quate   information  was  obtainable.      Among  tneae  are   the   important   subjects  of 

I   relation  of    turnover   to  margins,    investment  and  profits,    the    Dusiness 
mortality  rate,    the  relation  of  experience  and  age  of  the  particular  organ- 
ization to   its   success.      It   is  hoped   that   in  future    studies   some  rather  def- 
inite  information  can  be  obtained  which  .vill  make  possiole  profitable  dis- 
cussions of  these    important   subjects. 

PROFITS  IN  THE  TRADE 

One  of  the   outstanding  results  of  this   survey   is  that   27  out  of    i 
markets  which  were  carefully  analyzed  in  regard  to  expenses  showed  a  loss 
when  charged  with   interest   on  capital   invested,    deprec  .t   and  a   salary 

for    the   proprietor.      The  need   of  more  adequate   records   is  unquestioned  when 
a   survey  of  this  sort  will  disclose   U2  per  cent  of  the    stores  operating  at 
a   loss.      In  only  a  few  cases   I  f.or  know  whether   the   business 

was  making  a  profit  or   showed  a  loss.      If  he  knew  he  was  operating  at  a   lc 
it   is  possible  he  might  find   it  advantageous  to  enter   some  other   line 
business,    or  even   to  work  for   someone  else  as  an  employee.     An  analysis  of 

per  cent  of  the    stores  that  did  make  a  profit   indicates  that   large 
profits  are  not  common,    nineteen  per  cent  of  all   stores  having  made  a  net 

fit  of   less  than  three  per  cent  on  sales.      Thirty  per  cent  made   from  3  to 
6  per  cent,  nine  per  cent  made  over  b  per  cent,   with   out  two   stores  making 
over   6  per  cent  net  profit.      These  profits,    of  course,   are    in  addition   to  a 
salary  which   it   is  assumed  could  be   earned  in  outside  amployment,  n- 

terest  at  6  per  cent  on  capital   invested. 


3  - 


SALES  BY   TYPES  OF  STORES 

Stores  were  divided   into   four   types:      (l)    Straight  meat  markets 
handling  fresh  meats,   and  miscellaneous  merchandise   not  in  excess  of  ten 
per  cent  of  total   sales,    (2)  combination  markets,   doing  a  combination  of 
fresh  meat  and  grocery  business,    (3)   chain  stores  either   straight  or  com- 
bination markets  and    (U)    stalls  situated  in  public  markets. 

From  the  data  it  appears  that  the  straight  meat  market  in  the  area 
studied  sells  about  three-quarters  of  the  meat.  This  per  cent  varies  be- 
tween cities,    ranging  from  $9$>  in  Madison   to   Z~rf>  in  Eau  Claire.      A  previous 

-iy  made  by  the  Department   indicated   that  for    the  whole  country  about 
fifty  per  cent  of  the   sales  were   in  markets  of  this  class. 

Chain  store    sales  were  not   important   in  any  city  except  Milwaukee, 
where    tr.e    sales  in  this   type   of  market  amounted   to    11$  of  the  reported 
sales. 

Combination  meat  and  grocery   stores  were  of  more   importance   in  Madi- 
son than  in  any  one   other  city.      Here   they   sell   37  per   cent  of  all  reported 
sales.      Combination  market   sales  in  Milwaukee  were   only  12  per  cent,    the 
lowest  for  any  of   the    five   cities. 

Table   1. 

Per  cent  of  sales  by  types  of  markets. 


City 


Per  cent  of  Total   Sales  in 


Straight 

at 
Markets 


Ccmoination 
Marke  t  s 


Chain  Store 


Stalls 

in 
Puolic 
Marke  t  s 


Milwaukee 

Racine    .  .  . 
Madison   .  . 

Green  Bay 
Eau  Claire 


7b 
33 

72 


12 
13 
37 
20 

11 


11 

h 
5 


PER  CENT  OF  CASH.    CREDIT.    NONDELIVERY  AND  DELIVERY   SALES 

la  present   survey  of   the   retail  meat   trade   indicates  that    stores 
maintaining  a  delivery   service  have,    on  the  average,    sligntly  higher   total 
expense  per  dollar   of  sales.      Previous   studies  point   toward   the    same  conclu- 
sion.     The    stores  maintaining  this   service  must  pay  for   it  either   by  charging 
slightly  higher  prices,    or  by  a  reduction  in   the  overhead  percentage   by  at- 
tracting an   increased  voluae   of  business   through  tne  extra   service   renaer 
It   is  important  that   the   consumer  understand   that  delivery   is  an  additional 
specific   service.     Unfortunately,    this   is  not  generally  realized,    for   the 
public  does  not   seem  to  be  .4  to  accept  a  price  policy  oased  on  one 


for  the  meat,   and  an  ad  .1  charge   foi  1  policy  would 

probably  be  the  most  equitable   s 

riae  a  service,    tne  ccst  of  . ..  r^ust  be   borne  by 

.e  gooas  be  purchase*, 
.  .  :iey  from  the   bank, 

or  capital   in- 

creases coets  a.-.  t   be  a  Some  of   the  accounts 

are  .-eases  costs.      The  cost 

of  v    .  for,   eitn  .  .   rease  in  price,   an 

increase    .  Lness,    or  by  a  separate  additional  charge   for 

1   service. 

A  separate  vice    seers   the  mcst  equitable   solu- 

tores  .  . -aaer  pays  for   this 
service   in  the   form  c  .  lual   stores  may  find 
that  increased   I  wi  t.oout  an  in- 
crease  in  the   cost  pi  .  i  be  much  fairer   to  the  consumer 
who  does  not  use   these    m  j  to   give  hiti  the    -             -£e   in  the   form  of 
lower  prices. 

two   largest  -.ear   to  use  credit 

less  than  any  of   the   otner  cities.  The   larger  use  ci    credit   in  the    sraaller 
cities  is  prou:  .    :s   .etter  acquaint 

wit.  customers  and  feel  •.•»niing  credit.     The  dealer  in 

the   larger  <  .nowing  little  a  ..  s  customers,    does  not  feel   so    con- 

fident of  payment. 


2. 

Per   cent   of  casr,.    credit,    Tier. -^e livery  and  delivery   sales 


C_ity_ ;        Cash 

:    Per   Cent 

~e    :  <$C 

:  77 

: 

Green  Bay      

Eau  Claire    . 


-.1- 
De livery 


Per  Cent 

93 
89 

b9 
71 
ol 


Delivery 


Cent 
7 
11 

31 
29 
39 


NO  DECIDED  TENDENCY  TOWARD  CASH  AND  DELIVERY 

Answers  from  these  deal*  .    the   tendency  of  the  puolic   to 

..ge    buying  habits  seem  to   Is  t.iere   is  no  definite   tendency. 

The  majority  felt   that   there  was  no  change   in  th  ;iness.     Aoout  half 

of  those  reporting  a  change   felt  that   the   tender  .ile 

•    er  half   felt    thi'ir    trade  was   ten^.  reajt. 


-  5  - 


. rty-one   of  the    stores  declared    that    tneir   trade  was   tending 
toward  delivery  while  only  fourteen  felt  that   there  was  a  change   toward 
non -de livery. 

Prom  these  data  it  may  be   inferred  that  there   is  probably  no   indi  - 
.  of  a  decided  change   in  the   buying  habits  of  the  public   served  by 
»s  group  of  stores,    the  changes  being  caused  by  only  a  natural   shifting 
of  population  between   sections  of  a  city.     The   slight  change  toward  de- 
livery may  be  a  reaction  in  consumer  buying  following  the  war  and  evia<<   ced 
by  the  public  returning  to   its  accustomed  method  of  buying,    instead  of 
patronizing  markets  offering  the   lowest  prices. 

SALES  BY   SIZE  OF  STOKES 

From  the  answers  given  by  the  dealers  to  a  questionnaire,    it  would 
appear   that  nearly  half  the  total  number  of  stores   selling  fresh  meat  have 
sales  of  less  than  $20,000  yearly.      The   sales  value  of  the  meat   sold  by 
these    stores  is  but    20  per  cent  of  all   the  uieat   sold  by  stores  reporting. 
On  the  other  hand,    only  four  per  cent  of  the   total  number  of   stores  had 
sales  of  over  $30,000  per  year,    yet   this  class  of    stores  handled  21  per 
f  the   total    sales. 

Table  No.    3. 

PES  CENT  OF  SALTS  BY  SIZE  OF  STOPES 
Stores  grouped  according  to  volume   of   sales. 


Yearly   sales 

Stores  reporting   sales 

Per  cent  of 
total   sales 

oer 

Per  cent 

reported 

Less  than  $20,000   

$20,000  -  $40,000    

,000  -  $60,000  

$60,000  -  $30,000    

Over  $30, COO    

233 

200 

57 

26 

24 

*5 

34 
10 

k 
k 

20 

'    32 
lo 
11 
21 

Total    

330 

100 

ICC 

-tores  which  had   the  accurate  accounting  records,    only   LU 
per  cent  had   sales  as  low  a 6  $20,000.      This  difference    seems  due   to    t 
fact  that   the   larger  and  more  up-to-date    stores  nave  bookkeeping  records 
which  furnish  the   information  necessary  for   successful  conduct  of  the   b 
ness.  also  possible   that   some  measure  of  optimisn  influenced   tne 

-lerfa'    estimate   of  their  volume   of  sales. 

POPULATION  PER    STORE 


Data   secured  during  previous   surveys  ol    tr.e   retail  meat   oubioess   oy 
the  Department  indicate   that  a  patronage  of  at  least  1,000  persons  is  neces- 
sary for   the    successful  operation  of  a   single    store.      The    five  cities  under 


6  - 


sideraticn  had  a  population  of  606,000  in  1320,   an  average  of  932  per 
•tore.     This  varied  from  a  low  point  of  337  in  Racine  tc  1323  in  Madison. 

It   is  interesting  to  note   that   in  the  group  c  tores  analyzed, 

as  the  population  per   store  ised  the  percentage  of  the   stores  operated 

at  a  profit  decrease^  -jt  cent   in  M  .  as  against   23  per  cent 

in  Racine.      It   is  of  the   27   stores  Lag  a   loss, 

2**  were   in  cities  hav  -tion  of  less  than   1,000  per   store.     While 

these  data  are  not  ad  Heating  a  conclusion  on  this  point, 

they  should   serve   to  call  atte  t    I   .vhich   should  be  given   seri- 

ous consideration  by  anyone  cc  .  ..ig  a   start   in   the  retail  meat  busi- 

ness.     There  are,    however,    irany  other  factors  which  should   be  considered 
along  with  population. 

Taole   - . 

POPULATION  AND  THE  NUMBER  OF  STORES 


:    Population 

:    Nut: 

oer 

les 

Stores 

:    People 

1920 

• 

:per   Store 

Milwaukee 

^37,1^7 

30"7 

Racine    

.393 

70 

<537 

Madison    

33,373 

29 

13^3 

Green  Bay 

31.017 

23 

1 

Eau  Claire 

20,900 

19 

1100 

•Includes  I3   stores  which   vere  mexoers  o:   chain   store    »y»te!;:si 
but  not   included   in  the  rest  o: 


RELATION  OF   SI2E  TO  COST 

The   larger   stores   in  this  group  ao  not   in  general  operate  with  a 
er  percentage  of   total  expense.     Analysis  of  Table  No.    b   shows   that  the 
high-expense   stores  are  distriouted  ratner  evenly   throughout   the   entire 

•  ge.      Chart   1  displays  graphically   that   there    is  no  evident  relation  be- 
tween voltxne  of  sales  and   low  expense  percentage. 


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7  OF  SALES  PER  HOUR  F£P  PERoCN 

In  general,    the  data  from  all  Che    stores  indicate   that  the   larger 
•tore*  tend  to  a  fuller  utili ration  of  the   labor   force.      In  the   small  one- 
mun   store,    the  average  hourly  sales  were  a   little  less   than  $2.0C.      It 
should  be  kept  in  mind,   ho-.  .t   in  a  number  of  cases  of  the  one -man 

store   the    sales  as  well  as  t  e    spent  in  the    6tore   by  tne  proprietor 

were  estimated.     As  aga:  .is  am:  :"  $1.93  for   the    smallest  unit, 

I    store 8  making  apparently   I        .    llest  utilization  of  labor   force 
acnieved  a  record  of   |  There   is  a  somewhat  regular  increase    in  the 

10  until  we  reacn  tne  point  of  stores  having  sales  of  $3,000  or  more  per 
week,  when  there   is  a  drop  of  something  less  than  a  dollar. 

Table   J, 

HOURLY   SALES  PER  EMPLOYEE 
(By   Stores'    Volume   of   Sales/ 


Average 

Amount  of   Sales 

sales 

per  hour 

per  Week 

per  Employee 

$  100  - 

$1. 

230  -       300 

3.19 

30c  -  1,000 

3-93 

1,000   -   2,000 

3-32 

2,000  -    3,: 

0.63 

Over     3,000 

3.96 

RELATION  OF  VOLUME  OF  SALES  TO  NET  INCOME 

Examination  of  Table   6   shows  that   there   is   little   relation    between 
volume   of  sales  and  percentage   of  net    income   to    sales.      Of  tne    o-   stores 
examined  30  per  cent  had  yearly  sales  greater   than  $39,000.     Cf  tnese 
stores,    27  showed  a  net   loss  when  charged  il  expenses,    including  sal- 

,    rent,    and   interest  on  investment.      Of   tnese   27,    13  were   in  the   group 
having   sales  over  $39,000.      This   shows   that   stor<  ney  are   1 

distributed  throughout  this  group  witn  respect  to   salt- 

In   this  group  of   stores,   apparently,   volxie   of   sales  in  itself 
not  contribute   to  profitable  operation  and   tne  dealer  not  making  a  prof- 
must  cer'  look  beyond  the   total  amount  of   sales  to  determine    -.herein 
the  .    g# 


fet  It 


OPERATING  EXPENSES 

■  details  of  .  vidual    store   costs  are   given  in  Tables  o,    7, 

The   figures   in  Table   7    show  the  details  of   the    iters  included    I 
er    "Wages  and   Salaries,  "  an  tails  for    "Miscellaneous 


-  9  - 

and   'T© livery  Expense"  cure   shown  la  'i'a.  U  .  By  using 

les,   i..  Lng  expenses  as  om    I  "Expense  Classi- 

fication"   ...ich  follows,    it  will  be  possible   for  any  store   to  determine   just 
where   it  falls  with  relation  to   the  rs  of   this  group. 

? ETSE  CLASSIFICATION 

The  classification  of  expenses  used  in  computing1   the   expense  per- 
centages  follows.      Tne   claspi.  i  caaor.  includes  net  only  money  that  has  actu- 
ally been  expended,    be  tional  expent.es  as  wages  to  proprietor  and 
family,    interest  on   investment,    rent  and  depreciation. 

Wages  and   Salaries 

Wages  to  all  employees  except   those   engaged   in 
delivering  and  office  work. 

Value  of  proprietor's   services  basea  upon  estimate 
of  earnings  if  working  for    some   one  else    in  a 
sirr.il_r   line  of  business. - 

Estimated  value  of  the    services  of  members  of  tne 

family  working  in  the    store,    except  as  office  help.-' 

Office  Wages 

Wage 8  for  clerical,    bookkeeping  or    stenographic   service 
ac:  raid.      Estimated  value    of   such   services   if 

per  L  by  any  member   of  the   family  without  compen- 

sation. 3 


Rent 


Rent  actually  paid  for   store    site  and   builaing. 

Est.  .  i  value  of  the   building  ana   site   in  case 

the  proprietor  owned   the   premises. 


Interest 


Interest  actually  paid  on   ocrrowed  money. 

Interest  on  net  investment  at  b  Fer  cent.  The  amount  used  in 
computing  this  amount  should  not  include  investment  in  land 
and  builiings. 


Percentages  are   computed   by  dividing  the  amount  of  each   item  of  expense   by 

^     the  amount  of  t  -1    sales. 

-These  estimates  were   largely  those   of   the   indivi  as  to   the   going 

wage  for  meat  cutters.     Every  effort  was  made   to  keep  these  estimates  at 

a  conservative    figure  . 
j^Based   largely  on  estimates  of  the  dealer. 
^Based  on  estimates  by  dealer  and   some  verifi^  oy   Bureau's  accountants. 


-    10   - 
Ice  and  Refrigerate 
Ice  Purchased 

Power  used   in  manufacturing  ice  or  operating  refrigerator 
Repairs  and  upkeep  of  lefrigerating  machinery. 
Water,    oils  and  grease. 

Paper,    twine,    containers,   etc. 

Heat.    Light  and  Power 

Gas,   electricity  and  power,    excepting  power  used  for 
refrigeration . 

Shop  Expenses 

Repairs,    excluding  those    to   ice  aachine  and  buildings. 

Laundry 

Miscellaneous   supplies,    except  wrapping  and  office    supplies. 

Insurance   on   stock  and   fixtur-- 
Office  Expense 

Office   supplies 

Telephone 

Miscellaneous  office  expense 

Depreciation 

On  equipment  and  fixtures,  but  not  on  building  or  delivery 
equipment . 

Bad  Debts 

To  cover  actual  and  estimated    losses 
Advertising 

Actual   expense   incurred 


-  11  - 

■ 

Taxes,  except  Income  an^  Real  I 
Donations 
Collection  expense 
All  othe:  ve  except  delivery  expense 

Delivery 

D  expense 
Feed  and  care   of  horses 
Depreciation  on  delivery  equipment 
Mi  seel  lane  0-o.s  delivery  expense. 

-ole  or  garage  expense 

IZg'IiL0.!-^^^-  CCi.'JPAKED   IN  IMPORTANCE 

"Wages  ana   Salaries'*   u  a  larger   item  cf  expense    than      -  IT  ex- 

..ses  combined.      ( bee   Chart   2).      Rent,    on  the  average,  t   In   size,   a 

:   as  ar,  of  expense  combined,    (except    "Wages 

.   Salaries").     Red-act.  tag  expense  percentages  are,    then,    of 

I   larger  items  of  expense  and  these  items  should 
be  more   closely  watched,      -     losi  »■  ^-V  creep  In  more  easily^ 

by  expenditures   for  *ages  or   salary  la  any  vay.      Cherts  k  and 

expanse  of  individual    store,  far  a  ready  way  of  comparing  the 

expense  of  one  store       I      another.  -    G  the  percentages  as  suggestea 

ly  and  making  comparison  witn  this  chart,    tne   Items   -  savings 

M  effectc-i      I  LI    it  -t . 

It  is  Significant   to  notice   that  a   saving  cf  1$  in  wages  and   salar- 
ies is  more  effective   in   increasing 

A  l?£  saving  i  -1; 

An   11*  saving  i:.  ice  ana  refrigeration, 
tag  in 


Chart  2 
XPENSE  COMPi  MPOBTAM 

Per  cent  of  Total  Sales 


Wages 

Rent 
Ice  & 
Refrigeration 

Intorest 

Shop  Expense 

pings 

Depreciation 


Heat, Light   i 


9 

.  or        -J 
Office  Expend 
Advertising 

Bad  Debts 

All    ot. 

Expenses 


expense  percentages  for  the  oL  • 

accounting  -  re    secured  ire   presented  aoove  .      Simple  aritnmetic  aver- 

ages were  used. 

IMPORTANCE  OF  3)  SALARY  EXPENSE 

.^es  ana   Salaries,  . ffice  wages   but  not  ae livery  wages) 

in  the    st  malyzed  constitute  nearly   sixty  per  cent  of  the   total  expense. 

Of  the    27   stores  that   showed  a  1  L3      it  5  ^^  a  -laries" 

expense  ter  tha  .ie  a  profit. 

f  expense ,    I 
facte:  r.et   loss.      Chart   5  es  the  average  of  the   group  of  stores 

it  mad--  It  with  the  average   of  those   that    showed  a   less.      The  differ- 

ence   in  total  expense    between   the   profit  gro-  tne    loss  group   is  about 

six  per  C4  non-delivery   stores  and  about   fear  per  cent   foi    delivery 

stores.      I  .  groups  t.  ifference  In  Viages  and   Salaries. 

Whi  over-su^p^y  of   sales  help  r  ./   «e    the   cau  .  gh 

•es  cost,  .  :a  the  es  prietor  s. 

be  recognizel  as  an   I  tent   Contri  _tcr   in  the  results  sr.o... 

The  method  of  ascertaining  the  amount  tnat   should  be  charged  against 
ness  as  salary  for   the  owner  ens  to  estimate  how  much  he  coula  prob- 
ably earn  working   for    some   one   else    i..    I  r    line   of  business.      Obviouslj 
own  business  will  not  pay  this  amount  in   salary  and   something  adai- 
i    to  compensate   for   the  risk  and   the  worry   m  connection  with  operating 
■    is  not   in  as  favorable  a  position.  --hough  he 
worked   for   someone  else. 


-  13 


In  many  :ases,   01'  prefer    t             .  a    little 

let.  wwnin^  nis  own                as. 

.-count  it  losses.     T 

.  as  to  the  accuracy  of   t                                      kgBl   to  pro- 
extent  tii  con                   •  could  bt 
•a  employe. 

Ls  of  the  extent  to  which  excessive  Wages  ar.a 
.  es  expense  cent:  1   to  a  net   loss  nay  be  made   from  Chart.,  -  sod 

irt   }• 

IMPORTANCE  OF  WAGES  ,.  IES 

Per  cent  of  Total   Sales. 
L_  29 2? 


Non-Delivery  Stores 
Profit   Stores 

Loss   Stores 
Delivery    Stores 
Profit   Stores 
Loss   Stores 


v// 


Wages  and   Salaries  %'fffiy\   -v11  ether  Expenses 


Tctai  )i    the  non-delivei 

ceedea    I  .^ai  Expense   of   the  non-aelivery   stores        .  lit 

-bout  at;      fire   per    ;  .,-  ai recti/  attr.  'a^es 

and  Salary  expense . 

the   case   of  the  delivery   group   the   stores                                   >   aver- 
ages   -  greater   Total  Expens-.                        -tores  * 
money       About  naif  difference    is  directly  attrioated   to  7/ages  anci 
ines. 


is  ana  Sclaries   'wee 
-  Bind  5   *nd  Ta  it  varies  ir 

per   em  e   of  the    stores  t 

ne  avc  - 
nig.  stores  are  not  gt  ,yerous.      In  fee  t ,    blj 


it  one   of  the   contributing  factors  to  many  of  the    losses  that  are    indicated. 

The  average   of  rent  expense   for  all   stores  analyzed  was  1.52  per  cent 
total    sales.      Of   the   twenty-seven   stores  that   showed  a   loss,    seventeen 
had  more   than  this  expense   for  rent. 

These  data  apparently  indicate  tnat  the  retail  meat  trade  aces  not 
warrant  large  expenditures  for  rent.  The  added  trade  secured  by  locating 
on  a  high  rent   site    tat  net   sufficient,   usually,    to  offset   the  acaed  expense. 

WRAPPINGS.    PAPER.    TWINE.    ETC. 

Wrappings  expense  varied  from  0.2b  to  1.73  °*"  total   sales   (See  Taole 
o).     The  range  of  this  expense   for  individual   stores  is  snown  in  Chartb  a  and 
5.     Peculiar  and  unusual  conditions  no  doubt  are  responsible   for   the  highest 
ana   the   lowest  percentages,       it    those   toward   the  midale   represent   the  amounts 
that  the  more   typical   stores  expended  for   this  item.      If  wrapping  expense   is 
larger   than  the  center   item  of   the   group,    it  is  well   to  deterr...  I   reason 

and  decide  whether   the  money   spent   I  .  s  way   brings  returns   -  ■sr  ways. 

r  example  ,  a  particular  dealer  may  .vrap  the  meat   in  an  exceptionally  heavy 
paper,    tied  with  a   string  of  extra   strengtn.     The    satisfaction  on   the  part 
of  customers,   as  indicated,    pessioiy  t»y  continued  patronage,         lid   repay  in 
•ales  for   the   slightly  higher  cost  of  the   stronger  paper  •. 

HOW  LOSS:"  BE  REDUCED 

The   two  obvious  ways  to   increase  profits  are   to  reduce  expenses  or   to 
increase   sales. 

Possibly  the  effort   to  reduce   wages  expense   in  a  one   or   twe-man  shop 
would  result   in  little    saving.      la  rr.ost  cases  the  number  of  meat  cutters  are 
employed  to  handle   the  rush  hour  volume  of  trade,    even  thougn  a t  ether   times 
their   services  are  not  fully  utilizer.      Dm   idle    time   is  a  airec-  cost   tc   tht 
store,    f.  j'n  there   i  s  no  direct   sales  return.      If   sales  can  be   increased, 

the  expense  of  their  wages  would  be  distributed  over  a   larger  amount  of  sales 
and   the    loss  might   be    turned   into  a  net  profi 

It  does  not   follow  that  a  hign   "»ages  and   Salary"  expense  necessarily 
means  a   los6  to   the   owner.      One   of  the  .acst  prosperous   stores  had  a  very  high 
or  expense,    out   it   is  noticeable,    from  a  stuay  of  Table   b,    t  ugh  wages 

expense    is  generally  associated  with  a  net    loss,    (See  Charts  *♦  and   5).      In 
tht  I  analysis,    each   store  must   be    studit  .  vidually,   as  particular 

conditions   surrounding  it  may  or  may  not  warrant  an  expense    toat   is  out  of 
line  with  the  average. 

Certain  expenses,    at  hat  been  pointed  out   before,   nay   oe  warranted 
•  er  particular  conditiont.      A  ttore   proprietor  may   ;  1  custodiers 

detire    special   tervices  and   that   he   i s  warranted  in  incurring  more   than  the 
usual  expense.      In   the    final  analytis,    business  Judgnent   oaciced   by  cc 
information  oust  decide  whether  or   not   the   retultt  warrant   the   expenaivare. 


The  figures  are  presented  to   show  the  experience   in  a  few  typical 
..risen  is  Invited,   not  a.  •- 

ment  or  of  perfection,    out  to  I  :&j   leaa  :  fcl- 

er  to  a  clearer  realization  of  the  relative   importance  of  various  items  of 
expense  . 

what  can  be  pointed  out  it  unless  peculiar  conditions   surround 

the    store,    the  various  expense  should  be  confined  wit.iin  given  limits. 

Otherwise,  max.  fficie:  not   being  ootained.     Comparison  with  the 

experience  of  others   is  the   best  method  ^covering  leaKs  in  any  organi- 

zat: 

EXF |  '  DN  OF  CHARTS  4  AND   j. 

d  5  °^  the   following  pages,   present  the  average  expenses 
of  a  group  of  stores  and  then  analyze     each  average. 

Because   of  the  additional  expense  of  delivering,    the  Total  Expense  of 
a  gr  :    stores  which  deliver  cannot  correctly  be  compared  with  the   Total 

Expense  of  a  group  of  stores  which  do  not  deliver.      'The   SU  stores  from  .vhicn 
accurate  accounting  data  were   secured  were  divided  into   two  classes  accord- 
ing  tc   whether   or  not  delivery    service  was  renderea.      Each  of  these    t 
classes  of  stores  was  again  diviaei  into  two  groups  according  to  whether  or 
net   the   stores  showed  a  net  profit   for  the  year. 

Chart  U  presents  the  non-ae livery  stores 
.art   5  presents  the  delivery  stores. 

Total  Expense   for   both  the  profit  and  the   loss  stores  is   shown  by  the 
two  heavy  bars  on  the   left  of  eac.-.  chart.      In  each  chart  the    bar   on  the  ex- 

~jz    left   is  tr.e  average   total  expense   of  the  profit    stores  within   tnat 
group;    the   bar  adjacent   t.    it   is   t  -rage   Total  Expense   of   the    stores 

ved  a  loss.     Eacn  bar  of  pence   is  made  of  Wages  ana  Salar- 

ies,  Kent,    Ice  and  Refrigeration,   Miscellaneous,   Wrappings,    Shop  E;cpense, 
Heat,   Light  ana  Power,    Interest,   ana  Delivery  Expense   in  the  case   of  the 
group  of  delivery  stores. 

Eac.  item  of  expense    is  further  analyzea   in   the    same   chart.      Take   for 
example,   Wages  and   Salaries.      The    s.  lia   black  portion  of  the    large    oars  rep- 
resents Wages  and  Salaries.     The   lengtn  of  this   bar   i6  aetermined   jy  tne  av- 
Wages  and   Salary  Expense  as  show.  -  .e  right   of   tht    oig  bars, 

The  data  used  in  tr.e  average  are  also  present*  .e   small  black   oars  s. 

the  expense  of  eac  .al   store.      I  r   at   tr.e   cottom  of  each  bar 

is  the    store  number  ana   is   tr.e    same  as  usea   in  Taoles  b,    7,    3  and  3. 

The  ctr.er  it-  expense  are  presented  in  a  similar  manner.      The 

individual  stores  are   represer.tea    oy   small    oars   -   the  average   is  tne    larger 
shaded   oar  in  I  average    is  tr.e  one  used  in  tne  Total  Expense    bars  at  tne 

le:  -ach  chart. 


Chart  4. 


'.    V-DEUVERY  STORES 


t*  ctfi  cr 
-.■■».   \*.  11 


AVERAGE     WAGES  &  SALARIES  RENT 

Expenses  •  \Lm6»r  *>*<«■•■ »oca *<r 


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-0 

Table  No.    7 

DETAIL  OF  WAGES  AND   SALARIES 

IN  TABLE  NO.    b 
Wisconsin  Retail  Meat  Study, 
1921 


Wages 

Of; ice:: 

Wages   i 

Office   : 

Nucber   i 

and 

Wages:  : 

T.tal    :  :  : 

Number: 

and 

Wages 

:    Total 

Salaries 

•   • 

Salaries: 

1 

3.39      ! 

.57   '■■■ 

b.Uo    : 

33     I 

3.89  1 

1.99     • 

:      7.33 

2 

10.  Ul 

.7U  is 

11.13    : : 

34     : 

3.30  : 

:      3.30 

3 

_2     : 

.73   :: 

9. CO    : :: 

33     : 

9.00   : 

:      9.oO 

U 

13-33      : 

1.32  s: 

13 . 20    : : : 

3b     : 

11.43    : 

:    11. -3 

3       : 

6.3U     : 

M   :: 

7.02   ::: 

37    : 

9.40  : 

:      9.40 

0 

J.iH      : 

1.29  :: 

0.77    ■■■: 

33     : 

14.32  : 

:    14.32 

7 

13.36      : 

:  : 

13.3d    ::: 

39     : 

10. 3o    : 

.7U     I 

:    11.00 

3 

7.20      : 

l.oo    : : 

3.3o  :: : 

40      . 

9.66  i 

:      9.00 

3 

S.66      : 

.32  :: 

9 . 30   : :  : 

41 

10.02 

:    10.02 

10 

10.67 

:  : 

IO.07   : : 

42 

0.33 

:      0.33 

11 

7.67 

1.02  : : 

3.69  ::: 

-3 

9.29 

3.13     : 

:    12. 42 

12 

13.UU 

\    \ 

13.44    : : 

44 

9.33 

:      3.^3 

13 

9.37 

\    \ 

9.37  ::J 

uj 

i     13. 3U 

:   13. 3-* 

13.02 

1.76   :: 

1U.73    ::  ! 

Ufa 

14.91 

:    1-.91 

15 

10.37 

2 . 20   : : 

12.77   ::: 

U7 

:       iU.19 

:      1.34      : 

;   I0.13 

lb 

17.  - 

2.33   :: 

20. 04    : : 

us 

i     15.52 

:    13.32 

17 

-.17 

U.17  ••••: 

-9 

3.21 

:      3.21 

13 

7.35 

:                :  : 

7.33  ::: 

30 

:      14. IS 

:    14.13 

19 

10.20 

•                :  : 

10.20   :  :  : 

31 

13. U2 

:    13. U2 

10 .  -4 

:                :  : 

10. 4U   : : : 

^2 

1        9.73 

:      9-73 

21 

:           9-37 

:    lr33-:: 

11.73  : :: 

33 

:      11.77 

:   11.77 

22 

7.43 

:     2.14    :: 

9.02    :: : 

3* 

:      lo.93 

:      1.21      : 

:    13.14 

23 

12.32 

:                :  : 

12.32  : : : 

?3 

:         M 

:      9-^3 

24 

11.10 

:    2.23    :: 

13.33  :- 

30 

9.CU 

:      9.0U 

23 

11.79 

:    1.72   :: 

13.31  ::: 

)1 

:      10.-; 

:      4.33      : 

:    15.41 

26 

-.96 

:    2.31  :: 

10.27    :  ••: 

36 

:      13.06 

:   19.06 

27 

11.33 

:    1.77  :: 

13.13    ■■■■ 

39 

1      13-33 

.11      : 

:    13.UU 

:        23. 

:    1.91  - 

60 

:      IO.05 

:    1C 

29 

12. 

11  ■■ 

•47    ::: 

ol 

:.3i 

:    12.31 

30 

11. us 

:    1.33  :: 

13.31    ■■■■■ 

o2 

:      1-.3? 

:    13.33 

31 

10. 

10.63  :: 

03 

1 

:    13 

32 

12.31 

:                :  : 

12.31 

:               34 

.     ..9U 

Table  No.    3. 


DETAILS  OF 


J.    o 
JDY,    1921. 


Office      : 

Depre- 

Bad 

Adver-    : 

Other      : 

-oiianeous 

Number 

Expense    : 

ciation   : 

Using  s 

Expense    : 

Expens»e 

1 

.32     : 

.17      : 

.42  : 

.19 ! 

.IZ       \ 

I. J 

2 

LG      : 

.36      : 

.19   : 

.20  : 

.17        : 

1.02 

3         i 

.14      : 

•)      : 

.02  : 

.36        : 

.71 

: 

•  03      i 

1-39     : 

•  33   : 

•  19       1 

2.-3 

5 

.11 

.19     = 

1 

1.19 

6 

.10      : 

.49   : 

.11   : 

.21 

DO 

7 

•  13 

.77      : 

.73  1 

i-o3 

,5U 

.22     : 

.51 

.— 

.71 

3 

-36 

.21 

.06  1 

.01 

1. 

10 

i 

•  33 

11 

.33 

,UC 

.73 

12 

.-4 

: 

.70 

2.20 

.03 

^ 

.10 

.03 

:            .32 

:          .U7 

.46 

: 

1.93 

15 

: 

l-.l 

1        .37 

•  73 

3-33 

16 

.29 

:        1.19 

.03 

.04 

:         .ol 

:                .13 

17 

:            .11 

:          .32 

i 

: 

:           .1? 

:         .96 

: 

: 

SO 

19 

:           .11 

:           .20 

.11 

: 

20 

:           .11 

: 

.oa 

1.32 

.10 

: 

21 

.74 

.9* 

.09 

:        .31 

!             1.6 

22 

:           .20 

.3* 

•  37 

-.11 

23 

.11 

.31 

: 

: 

24 

.36 

.35 

.33 

••         .1? 

1.93 

25 

•  3* 

.23 

.06 

: 

26 

.51 

:           .60 

: 

1.21 

27 

.28 

: 

:         .03 

■ 

•  37 

:         1.92 

I 

.13 

: 

3-- 

29 

.06 

: 

.20 

.17 

: 

30 

.13 

: 

:      1. 

: 

31 

•           .25 

.9* 

.33 

1 

: 

l.c 

32 

.12 

.32 

.08 

: 

:      1.22 

3. 04 

Table  No.  8  (Continued) 

(Detail!  of  Miscellaneous  Expense    in  Table  No.    o) 


:ice 

Depre- 

Ekd 

;>:v«  r- 

Other 

Miscellaneous 

Number 

Expense 

ciation   : 

Debts 

tising 

Expense 

Expense 

33 

M 

.2 

1.47 

.* 

1.03 

.21 

.19 

2.3o 

33 

.2o 

•  )) 

5 

.09    • 

•  93 

3o 

.19 

.89 

1.33 

i 

ol 

37 

•  31 

•  9b 

.22 

1.49 

3> 

1.53 

.50 

.^9 

.14 

3.02 

-3 

.71 

:       .3- 

1.21 

4o 

•  32 

:         .37 

.03 

.23 

_2 

1.27 

.24 

.07 

i       .05 

.10 

.4o 

:2 

.3° 

•  53 

.17 

:9 

.3* 

.60 

Hi 

:           .1? 

•       1.2* 

.09 

Ijl 

.19 

•  34 

.19 

.06 

.73 

.21 

.86 

•  13 

1.20 

M 

.31 

.27 

•  37 

i.63      ■ 

.23 

1. 

i       .05 

1.42 

3-21 

.18 

3 

!     -^ 

.11 

1.43 

.18 

.98 

.12 

1.J 

51 

.28 

l.Co 

.12 

1.4o 

.25 

.00 

.07 

.93 

53 

:            -7 

11 

1.13 

.3- 

>5 

.15 

.05 

.05 

1.24 

55 

•  38 

.21 

.3o 

:         .03 

.16 

1.69 

5o 

.41 

.01 

.17 

1.19 

57 

.53 

1.29 

.14 

.71 

.14 

2.31 

53 

•  30 

1.35 

.08 

1.73 

59 

-3 

oi 

.02 

.07 

1.C8 

it 

•  39 

1.23 

.27 

1.39 

61 

•  31 

o 

1.10 

•  15 

2.81 

•  32 

•  89 

.11 

1-32 

•  35 

.30 

1.21 

.03    • 

.37 

.07 

.70 

.12     I 

1.29 

-  25  - 


Table  No.  9 

DETAIL  OF  DELIVERY  EXPENSE   IN  TABLE  b. 

Wisconsin  Retail  Meat   Study 
1921. 


Del 

ivery  Exper. 

Store 

tariwf 

MfcflM 

:      Other 

Total   : 

1 

.73 

.77 

1.30  : 

2 

1.-3 

1.83 

3-Ob    : 

3 

2.30 

:        1.39 

4.09    : 

5 
6 

1.30 

1.25 

2.33    : 

1. 

1        1.- 

3.C9  : 

7 

.31 

!             .93 

1.79  i 

3 

:        2.79 

2.33 

5.12   : 

9 

1.73 

1.04 

:             i2  '■ 

10 

1.71 

1.16 

1          17  s 

11 

:        2.03 

1.24 

:       3-27  : 

12 

D7 

1.20 

1           27   : 

13 

1.71 

1 

:       2.69  •• 

Ik 

1. 

1.15 

i        3.09   : 

13 

1.66 

3-12 

:        4.73   : 

lo 
17 
IS 

l. 

2.86 

U.33    : 

:         2.30 

2.07 

;7    : 

19 

1.46 

.72 

2.13    : 

20 

.13 

.22 

.-0    : 

21 

5-33 

3-47 

3.32  : 

22 





: 

23     ■ 

2.23    1 

.91  i 

3.14   : 

2U     1 

1-99  = 

3.82   . 

5.81   : 

25      1 
2b     : 
27      : 

1.72  : 

.93  : 

2.70  : 

.77   : 

2.09  : 

Jo    ! 

26     1 

1.30  : 

2.77   : 

4.37    : 

29    : 

31   •• 

3-27   1 

2.33  : 

3.30    : 

1.03  ! 

1.00  : 

2.oo    : 

32     : 

: 

: 

: 

Store 

Number 


33 

^ 
33 
36 
37 
33 
39 
40 
41 
42 
43 

47 
-3 

49 
50 
31 
32 
53 
54 

55 
5o 
57 

59 
60 
bl 
b2 
03 


Delivery  Expense 


Ifcgtt 


1.93 
1.30 
2.07 

2.22 
2.34 
4.16 

1.59 


-.77 
1.42 

1-52 

2.89 


3.81 
1.09 
3-93 


1.U7 


Other 


.62 

1.7b 
1.95 

"o3 
1.01 

2.32 
2.32 


2.29 
l.bl 


1.07 
•31 


Total 


2. 00 
3. 00 

3.91 


.77 
3-71 
3.13 


4.38 
1.40 
3-93 


3.92 


1 


■  1  EXPENSES  COMPARED  " 

In  Tacle   10  appearing  upon  Pate   2$  comparison  is  made  with  expenses 
in  retail  meat   trade   for   the  year   1319-     fne   figures  were  collected   by  the 

~.t  of  Agriculture    :  ■•ill  attributed  over   tr.e   United 

States  oxper.se   is   slightl        .      er   in  the  case  of  l  nark.  I 

for  1321.     Most  of  the  difference  appears  in  .vages  and   salaries. 

In  comparing  tht   expenses  of    the   two  years,    it    should  be   remerr.lered 
•      es  are   based  on  total    sales.      The   price  of  meat   fell 
between   the   two  periods  and   thus  if   the    same  amount   of  meat  were    sola   the 
il   sales    .  e    less.      If   the  actual  amount  of   the   exper. 

iined   the   same    for  each  of   the   two  years,    the   percentages  for    the    1  - 
period  w  greater  on  account  of  the   smaller  base  upc  sh  they 

•    i. 

.  s  table  differs  frcr.  Taole  o,    in  that  Delivery  Wages  are    included 
in  the   percentage   of  V.'ages  and   Salaries  and  Other  Lelivery  Sxpenet  ln- 

Mi  seel  lane  ous  Expense.      The  Delivery   items  are  presented   inai- 
vidually  in  the    last   two  columns. 


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II  I  I  I  I 

3  1262  0892l'4810 


